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    <title>2020 (5) TMI 399 - ITAT INDORE</title>
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    <description>The Tribunal set aside the deletions of cash deposits in the bank, CIB transaction amount, and brokerage expenses made by the Ld. Commissioner of Income Tax (Appeals) for fresh examination by the Assessing Officer. Emphasizing the importance of the assessee&#039;s cooperation and providing a reasonable opportunity to be heard, the Tribunal highlighted the significance of considering all relevant reports and information for a just and thorough assessment process. The appeal of the Revenue was allowed for statistical purposes, stressing the necessity of a comprehensive and fair assessment process in line with the Income Tax Act provisions.</description>
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      <description>The Tribunal set aside the deletions of cash deposits in the bank, CIB transaction amount, and brokerage expenses made by the Ld. Commissioner of Income Tax (Appeals) for fresh examination by the Assessing Officer. Emphasizing the importance of the assessee&#039;s cooperation and providing a reasonable opportunity to be heard, the Tribunal highlighted the significance of considering all relevant reports and information for a just and thorough assessment process. The appeal of the Revenue was allowed for statistical purposes, stressing the necessity of a comprehensive and fair assessment process in line with the Income Tax Act provisions.</description>
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